Declared in the form of temporary import and export?



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The packaging containers imported by Enterprise A from the sea port in the form of temporary import and export are exported to the Comprehensive Bonded Area for verification. Now Enterprise B needs to import this batch of goods, can Enterprise B directly declare to import the goods from the Comprehensive Bonded Area in the form of temporary import and export?


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According to the Announcement of the General Administration of Customs (No. 13, 2019) on matters relating to the supervision of temporary inbound and outbound goods: (III) If goods temporarily entering from abroad (except for temporary inbound goods under ATA carnets) are transferred to special customs supervision areas and bonded supervision sites, the competent local customs office shall write off and close the case of temporary inbound goods on the basis of the Customs Declaration Form of the People's Republic of China for Export Goods. At present, there is no regulation that it is not allowed to directly declare imports in the form of temporary entry and exit from the Comprehensive Bonded Area.